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NY F88277

July 17, 2000

CLA-2-61:RR:NC:TA:N3:356 F88277


TARIFF NO.: 6109.90.1007; 9802.00.80

Ms. Ruby Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
DFW Airport, TX 7526

RE: The tariff classification and applicability under HTS 9802 of a men’s T-shirt from Honduras.

Dear Ms. Wood:

In your letter dated June 6, 2000, you requested a tariff classification ruling. As requested, your sample will be returned.

The submitted sample is a size XXL, black T-shirt constructed from 50 percent cotton, 50 percent polyester, finely knit, jersey fabric. The T-shirt features a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom.

The applicable subheading for the T-shirt will be 6109.90.1007, Harmonized Tariff Schedule of the United States, (HTS) which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: T-shirts: men’s. The duty rate will be 32.8 percent ad valorem.

At the time of entry, Customs may verify the actual fiber content of the imported garment. If the fiber content varies from the weight breakdown indicated in your letter, the HTS classification may differ from the information indicated below.

You also inquire whether the T-shirt is eligible for preferential duty treatment under HTS 9802.00.80. You state that you purchase U.S. fabric, where it is cut into component parts ready for assembly; and the components are then sent to Honduras for sewing (assembly) into finished garments. Heading 9802 provides for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating, and painting. All three requirements of subheading 9802.00.80, HTSUS, must be satisfied before a component may receive a duty allowance. Any significant process, operation, or treatment whose primary purpose is the fabrication, completion, physical or chemical improvement of a component precludes the application of the exemption under subheading 9802.00.80, HTSUS, to that component.

If the imported T-shirt meets the above requirements, it may be eligible for a duty allowance under HTS heading 9802 upon its return to the United States. An article entered under this tariff provision is subject to duty upon the full value of the assembled article, less the cost or value of such U.S. components, upon compliance with the documentary requirements of section 10.24, Customs Regulations (19 C.F.R. 10.24).

Style 9802 falls within textile category designation 638. Based upon international textile trade agreements, products of Honduras are subject to visa requirements and quota restraints.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number listed above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 212-637-7081.


Robert B. Swierupski

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